Electronic invoicing and e-Reporting in Slovakia

Mandatory Use

Public Sector (B2G/G2G)

Electronic invoicing is mandatory in Slovakia for transactions with the public sector. Since April 2023, the obligation to issue B2G and G2G e-invoices through the IS EFA platform has been gradually implemented.

Private Sector (B2B) and e-Reporting

B2B e-invoicing will become mandatory on January 1, 2027, when all VAT-registered companies will be required to issue and receive e-invoices for domestic B2B transactions.

The rollout of mandatory e-invoicing is structured in clearly defined stages:

• January 2027: Launch of domestic B2B e-invoicing. 
• January 2027: Introduction of real-time e-Reporting. 
• July 2030: Launch of intra-EU e-invoicing.

Invoice Format

The e-invoice format in Slovakia is standardized to ensure automated readability and international compatibility.

All e-invoices must comply with the European Standard EN 16931, which defines the semantic data model of an electronic invoice. In practice, the recommended format is UBL 2.1 in XML, the format used by Peppol BIS 3.0.

Electronic Signature

In Slovakia’s e-invoicing model, digital signatures are not mandatory. In the case of Slovakia, transmission of the invoice through the IS EFA platform or the Peppol network, along with compliance with EN 16931, is considered sufficient to ensure validity.

Invoice Archiving

The archiving requirement for e-invoices in Slovakia follows the country’s general tax rules. Companies must archive invoices (in electronic format) for at least 10 years from their issuance, or 20 years for invoices related to real estate.

Invoice Workflow

The invoice workflow is Slovakia combines elements of a central system for the public sector and a decentralized network for the private sector, ensuring communication with the Tax Administration in all cases.  
In the B2G environment, invoices are transmitted via the IS EFA system, which validates the content and makes it available to recipient public entities. For B2B transactions (starting in 2027), transmission will occur through the Peppol network, using certified Access Points that ensure secure and direct delivery between issuer and receiver.

At the same time, key invoice data will be automatically reported to the Financial Administration, allowing tax authorities to maintain real-time oversight of transactions. This digital workflow eliminates manual intervention, ensures traceability, and facilitates automation of accounting and tax processes.